Extended Limitation Period Not Applicable in Business Auxiliary Service Tax Cases Without Intent to Evade Taxes.

Business Auxiliary Service - the revenue cannot claim the benefit of an extended period of limitation - the mere omission to pay tax and the revenue inability to prove of any mental intent to evade taxes per se cannot result an invocation of the extended period of limitation. - HC .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X